Can I use this theme to create a website? If I don't use WP, can I still use their plug in functionality? I like your theme and I am planning to create a website.

Thanks,
ScalableSite

Absolutely.
I was using Atahualpa for small business websites for years. Most with no blog at all.
Very simply, you create pages as normal, and just turn off the "blog" items like Recent Posts, Categories etc, so they are not visible. They wont be used by the owner, everyone sees website pages, no posts = no blog.

I now use Themeframe, but just the same way, you can make either use blog features or not if you just want a web pages website.

I've never thought of that. It was such a good idea. How's the theme frame? Will it be as easily to build as ATA theme 3.??? I like it's flexibility and easy to work with. I would like to rebuild my business website using ATA.
Thanks for your suggestion!

ScalableSite

Themeframe is brilliant. It can take a little while to install/get running and get your head around, but once you have that first site FTP'd, you soon realise you can pump out any number of themes at your leisure.
If you are familiar with FTPing and prepared for a pretty steep learning curve, go for Themeframe. Otherwise Atahualpa and its available options would be the way to go.